Reports of the U.S. Board of Tax Appeals, Հատոր 42

Գրքի շապիկի երեսը
U.S. Government Printing Office, 1941
 

Բովանդակություն

Keystone Custodian Funds Series
1
1934 May 10 48 Stat 680 Revenue ActContinued
4
Bryant Susanna Bixby 38 B T A 618
9
Rudiger John H 22 B T A 204
13
Burnet 54 Fed 2d 443 285 U S 552
14
Swift 61 Fed 2d 307
21
Commissioner 98 Fed 2d 753
23
Page
24
Syracuse Trust Co v Fuller 140 Misc Rep 918
26
FidelityPhiladelphia Trust Co v Commissioner 47 Fed 2d
36
25
47
Keystone Custodian Funds Series
69
Kilmer Sons
88
Buck Ellsworth B 41 B T A
99
Haney Edgar P 5 B T A 1039
112
Buck Mary M 25 B T A 780
128
Saenger Inc v Commissioner 299 U S 577
134
de Mille Productions Inc v Woolery 61 Fed 2d 45 1236
162
Florida 306 U S 398
163
Field William B Estate 22 B T A 915_
168
Orchard Farm Pie Co 1468
174
a
178
duPont 308 U S 488 184 640 792 1314
184
Sanford Cotton Mills Inc
191
Fay Charles J and Wife
206
a
207
Holmes Samuel S and Wife
223
Texas Co v Daugherty 107 Tex 226
226
231
231
Heller 174 Minn
233
Queen Insurance Co of America 40 B T A 484
237
Harris Co v Commissioner 38 B T A 383 112 Fed 2d
243
Sickles Co v United States 31 Fed Supp 654 1320
254
St Marys Oil Gas Co 42 B T A 270
270
Foster Wheeler Corporation 40 B T A 1 38
273
National Grocery Co 304 U S
282
Texas Pacific Railway Co v United States 286 U S
285
Barker Annuity Fund 90 Fed 2d
286
Hoover H W 1476
289
Bullard Sellar 34 B T A 243 303 U S 297
297
Smith 221 S W 1034 1286
298
St Pauls Episcopal Church v Fields 81 Conn 670
311
Frame Caroline W Estate 18 B T A 300 820
323
a
333
Fulton Gold Corporation 31 B T A 519 764
341
Flaherty Ella T 35 B T A 1131
343
Flomot Gin Co 40 B T A 689
356
ייוויד
371
1357
372
Commissioner 54 Fed 2d 848
377
Louis 77 Fed 2d 386_
380
Harter Bank 38 B T A
387
HartfordConnecticut Trust Co v Divine 97 Conn 193
394
b 2
416
Whittemore 36 S C 428
428
28
433
Haussermann John W 23 B T A 378 63 Fed 2d 124 289 U S 729 6
436
Regulations
437
984
440
duPont Eugene
443
b
452
Missouri State Life Insurance Co 78 Fed 2d 778
472
Neumark Arthur J Transferee 1448
473
TexPenn Oil Co v Helvering 300 U S
481
Sperry Edward G and Wife 1476
484
680
485
Campbell Co 50 Fed 2d
487
Hope Alvin C
493
b
494
351
501
Clark 287 U S 410
503
Á 6 B T A 1023_
504
Derby Realty Corporation 35 B T A 335 433
505
Thompson Oil Gas Co 283 U S 301
509
Gatens Investment Co 36 B T A 309_ 770 777 778 780
515
Ellett 19 Wall 544
516
Prudential Tobacco
519
Foley Securities Corporation v Commissioner 106 Fed 2d 731 316 348
521
Quinn Porte F 31 B T A 142 1320
525
113
527
NibleyMimnaugh Lumber Co 70 Fed 2d 843
528
Loffler Catharina Estate 1476
529
Raymond E P 37 B T A 423 483
532
794
534
White Star Coal Co 190 Ky 7
536
Gevirtz Ida 1481
551
Hay W H 25 B T A 96
559
Rea Henry Oliver 35 B T A 1132 940
565
Price 309 U S 409
576
Hopkins James and Wife 1457
580
T Investment Co v Commissioner 88 Fed 2d
582
Des Moines Gas Co v Des Moines 238 U S 153 384
584
Saurman 131 Or 117
599
Nichols J C
619
Dill Manufacturing Co 39 B T A 1023 1214
644
Gaylord Inc 41 B T A 1119_ 78 82 83
654
Perkins 301 U S
655
Scatena Elvira 32 B T A
675
United States 26 Fed Supp 242
692
Albin 26 Pac 2d 475 1236
693
701
699
Silverberg Agnes 20 B T A
716
District Bond Co 39 B T A 739_ 329
718
Schoenfeld Herbert A Estate 37 B T A 36 103 Fed 2d 964
721
801
724
Slayton Luella Hoyt 29 B T A 931 108 504
725
Sokołow Alexander T 22 B T A 349 201
743
748
747
California Iron Yards Co v Commissioner 47 Fed 2d 514
751
Hornbeck Donald W 1461
759
Fay Trust A C and S
765
Thomason S E 33 B T A 576
767
a
782
General Securities Co 38 B T A 330 1187
805
a
807
Hays Edna F 34 B T A 808
808
Studebaker Corporation 88 Fed 2d 984
809
Leaken 76 Maine 500
893
Dixie Margarine Co 38 B T A 471 897 898 1092 1125 1320
897
Hazelton Corporation 36 B T A
908
Commissioner 35 B T A 220 95 Fed 2d 727_
909
Albinson 183 Minn 282 112
912
Tilton S U Estate 8 B T A 914
914
Towers Sullivan Manufacturing Co 25 B T A
922
Campania General v Collector 279 U S 306
930
Dixon Clayton G 39 B T A 527 2
938
Richter Katherina 16 B T A 936 201
968
Tlapek John J 1457
977
Gerlach Theodore R 27 B T Ă 565 644
983
Pennsylvania Salt Manufacturing Co 18 B T A 1148 1346
995
Lewis 78 Tex 276
1019
Staunton Industrial Loan Corporation
1030
GibbsPreyer Trust 1 39 B T A 492 1158
1043
Towne George S et al Trustees
1046
Anderson 186 Mo App 25 1195
1049
Perkins Ralph 41 B T A 1225 259 697 924
1052
Dodge John F Estate 13 B T À 201 455
1053
Malley 265 U S 144
1065
Gilmore Helen Estate 40 B T A 945 68
1071
Schmaltz 7 Fed 566
1077
Stearns Robert L 24 B T A 1013 644
1079
Safe Deposit Trust Co of Baltimore 95 Fed 2d 806 136 137 142
1090
Boeck 217 Mo 70 112
1093
a 12
1103
Commissioner 62 Fed 2d 571
1107
Pitzman Frederick 36 B T A 81 1243
1109
Scott 117 Minn 136
1113
Farmers Loan Trust Co 157 U S 429
1116
Rossin Sons Inc v Commissioner 113 Fed 2d 652
1126
Strassburger Harvey S 37 B T A 881 1235
1127
Cohen Furniture Co of Peoria_
1137
Winter Harry G 1459
1151
Dowling Ida L 13 B T A 787 69
1172
Dunning Henry A B 36 B T A 1222 108
1198
Heilbroner Helen W 34 B T A
1200
Uniform Printing Supply Co v Commissioner 88 Fed 2d 75
1201
891
1202
Carling Holding Co 41 B T A 493
1206
170
1208
b
1222
Twin Bell Oil Syndicate 293 U S 312
1230
115
1237
Gladstone Co Ltd 35 B T A 764 259
1252
Decision No
1259
Gold Stock Telegraph Co 26 B T A 914 83 Fed 2d 465 1169 1170
1264
United States 269 U S 443 843
1265
Tyng 308 U S 527
1280
713
1282
115
1302
Rossin Sons Inc 40 B T A 1274 365 366
1304
United States 35 Fed Supp 81
1313
Union Internationale De Placements v Hoey 96 Fed 2d 591 52 1440 1441
1320
Commissioner 98 Fed 2d 459 305 U S 631 182 843
1321
Hellman George A 33 B T A 901
1322
United States Trust Co 39 B T A 783 111 Fed 2d 576_
1335
259
1337
Graves Cox Co 27 B T A 546
1353
Helvering 76 Fed 2d 431
1363
Cooper 138 Ill 583
1373
Commissioner 75 Fed 2d 326
1386
Los Angeles Gas Electric Corporation 1452
1395
Commissioner 90 Fed 2d 14 206
1401
Rovensky John Edward 37 B T A 702 233 262 335 694 856
1435
Catchings Waddill and Wife
1443
Grother Carl et al CoPartners Jointly and Severally as Individuals
1444
Abell P G ___
1445
Barber Henry
1446
Nicholson Terminal Dock Co
1447
Hotel De Voy Operating Co 1476
1448
Cohens Credit Jewelers
1449
Osborn Albert P 1477
1450
Central Hanover Bank Trust Co et al Executors
1451
Barnett John T Transferee
1452
Brasco Manufacturing Co 1469
1453
Benoist Howard_
1454
Aberman Harry S 1476
1455
Maine Central Transportation Co 350
1456
Central Trust Co et al Executors
1457
Cole Catharine Estate
1458
Duzeski Paul
1459
Brookings Isabel Valle
1460
Achelis Elisabeth_
1461
Berberich William Transferee
1462
First National Bank of Chicago Executor 1446
1463
Chance Vought Corporation
1464
Yellow Cab Co of Seattle_
1465
Holz Sons
1466
Allen William L
1467
Barrell
1468
Hanna James G Estate
1469
Brown Antoinette K 693
1470
Gray Birdie R
1471
First National Bank Trust Co of Minneapolis Executor 1451
1472
Alley James B
1473
Chapin Newton____
1474
Gerstley Isaac_ 1448
1475
Cox Motor Sales Co 192
1476
Upjohn William E Estate
1477
Buchanan Co 1445
1478
Fleming Margaret E B 1461
1479
American Service Co Transferee 1460
1480
Green Charles Thomas Estate 1466
1481
Moloney Electric Co
1492
F 1456
1493
Great Northern Railway Co v Weeks 297 U S 135 701
1496
Landman A M Superintendent
1499
Pembroke Realty Securities Corporation 341
1500
Moody Shearn Estate
1501
Webster Trust 1 1479
1502
Stuart R Douglas 1421
1504
Suffolk Co Ltd 994
1515
e
1517
Olean Times Publishing Co 1277
1520

Այլ խմբագրություններ - View all

Common terms and phrases

Սիրված հատվածներ

Էջ 494 - No gain or loss shall be recognized if property held for productive use in trade or business or for investment...
Էջ 710 - If a corporation cancels or redeems its stock (whether or not such stock was issued as a stock dividend) at such time and in such manner as to make the distribution and cancellation or redemption in whole or in part essentially equivalent to the distribution of a taxable dividend...
Էջ 321 - Gross income" includes gains, profits, and income derived from salaries, wages, or compensation for personal service, of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property ; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income...
Էջ 710 - ... any distribution made by a corporation to its shareholders, whether in money or in other property, (1) out of its earnings or profits accumulated after February 28, 1913, or (2) out of the earnings or profits of the taxable year...
Էջ 410 - ... in the discretion of the grantor or of any person not having a substantial adverse interest in the disposition of such part of the income may be, applied to the payment of premiums upon policies of insurance on the life of the grantor [except policies of insurance irrevocably payable for the purposes and in the manner specified in section 23 (n), relating to the so-called "charitable contribution...
Էջ 194 - paid or incurred", dependent upon the method of accounting -upon the basis of which the net income is computed, unless in order to clearly reflect the income the deductions or credits should be taken as of a different period.
Էջ 155 - That the value of the gross estate of the decedent shall be determined by including the value at the time of his death...
Էջ 584 - capital assets" means property held by the taxpayer (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business...
Էջ 453 - A head of a family is an individual who actually supports and maintains in one household one or more individuals who are closely connected with him by blood relationship, relationship by marriage, or by adoption, and whose right to exercise family control and provide for these dependent individuals is based upon some moral or legal obligation. In the absence of continuous actual residence together, whether or not a person with dependent relatives is a head of a family within the meaning of the Internal...
Էջ 489 - A distribution made by a corporation to its shareholders in its stock or in rights to acquire its stock shall not be treated as a dividend to the extent that it does not constitute income to the shareholder within the meaning of the Sixteenth Amendment to the Constitution.

Բիբլիոգրաֆիական տվյալներ